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CORRESP Filing

Autolus Therapeutics plc
Date: May 13, 2025 · CIK: 0001730463 · Accession: 0001193125-25-118795

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File numbers found in text: 333-287097

Date
May 13, 2025
Author
AUTOLUS THERAPEUTICS PLC
Form
CORRESP
Company
Autolus Therapeutics plc

Letter

Re: Autolus Therapeutics plc Registration Statement on Form S-1 File No. 333-287097 Acceleration Request Requested Date: May 15, 2025 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “ Registration Statement ”) to become effective on May 15, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Christian Plaza, Courtney Thorne and William DuVal of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with William DuVal of Cooley LLP at (703) 456-8663, or in his absence, Courtney Thorne at (617) 937-2318. Thank you for your assistance with this matter.

The MediaWorks 191 Wood Lane White City London W12 7FP United Kingdom

VIA EDGAR May 13, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
AUTOLUS THERAPEUTICS PLC

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CORRESP
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 CORRESP

 The MediaWorks 191 Wood Lane
 White City London W12 7FP
 United Kingdom

 VIA EDGAR
 May 13, 2025 U.S.
Securities and Exchange Commission Division of Corporation Finance
 100 F Street, N.E. Washington, D.C. 20549

 Re:
 Autolus Therapeutics plc
 Registration Statement on Form S-1
 File No. 333-287097
 Acceleration Request Requested
Date: May 15, 2025 Requested Time: 4:00 P.M. Eastern Time
 Ladies and Gentlemen: In accordance with Rule
461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration
Statement on Form S-1 (the “ Registration Statement ”) to become effective on May 15, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time
as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Christian Plaza, Courtney Thorne and William DuVal of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
 Once the Registration Statement has been declared effective, please orally confirm that event with William DuVal of Cooley LLP at (703) 456-8663, or in his absence, Courtney Thorne at (617) 937-2318. Thank you for your assistance with this matter.

 Sincerely,

 AUTOLUS THERAPEUTICS PLC

 By:

 /s/ Christian Itin

 Christian Itin

 Chief Executive Officer

 cc:

 Alex Driggs, Autolus Therapeutics plc

 Christian Plaza, Cooley LLP

 Courtney Thorne, Cooley LLP William
DuVal, Cooley LLP